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Pemanfaatan Limbah Minyak Goreng sebagai Upaya Pemberdayaan Ekonomi Masyarakat Sedati Sidoarjo Saleh, M.; Pramudya, Sendi
Bisma : Bimbingan Swadaya Masyarakat Vol. 5 No. 5 (2023): December 2023
Publisher : STAI Miftahul ULa Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/bisma.v1i2.458

Abstract

The purpose of this community service is to reduce the generation of fried waste in Sedati Sidoarjo. Through a community development approach, the results of this service have succeeded in making the Used Cooking Oil Saving Movement. The door to door approach is carried out as part of the service and convenience for residents to participate in the used cooking saving movement in Sedati Sidoarjo
Legal Protection for Public Accountants in the Framework of Maintaining the Independence and Objectivity of Financial Report Audits Saleh, M.; Riswadi, Riswadi
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 10 (2025): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i10.1148

Abstract

Public accountants play a critical role in ensuring the reliability and transparency of financial reports, yet they often face pressures that threaten their independence and objectivity. This study examines the legal protections available to public accountants in Indonesia, focusing on the effectiveness of existing regulations in safeguarding their professional integrity. Using a normative juridical method, the research analyzes key legal instruments, including Law Number 5 of 2011 on Public Accountants, Government Regulation Number 20 of 2015, and OJK Regulation Number 9 of 2023, alongside professional standards and ethical codes. Findings reveal that while preventive protections, such as ethical guidelines and transparency mechanisms, and repressive measures, like dispute resolution through the Professional Advisory Council (DPP), are in place, challenges persist. These include weak enforcement of ethical standards, legal ambiguities in liability cases, and insufficient oversight by regulatory bodies like the Financial Services Authority (OJK). The study highlights the need for stronger regulatory frameworks, enhanced supervisory capacities, and greater awareness among stakeholders about the importance of auditor independence. Recommendations include harmonizing national standards with international practices, improving transparency in professional dispute resolution, and fostering a culture of ethical accountability. Strengthening these areas is essential to uphold the integrity of financial audits and maintain public trust in the financial system.
Pelatihan Kewirausahaan Digital Berbasis Kemitraan dalam Meningkatkan Kemandirian UMKM (Pengabdian di Desa Simpang Jaya - Juli Kabupaten Bireuen) Saleh, M.; Musrizal, Musrizal; Sulaiman, Munawar; Fajri, Riyadhul; Erfan Syah, Muhammad
Aceh Journal of Community Engagement (AJCE) Vol 3 No 2 (2024): AJCE, AGUSTUS 2024
Publisher : LPPM Umuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/ajce.v3i2.2844

Abstract

This article is a descriptive report on service activities in the form of a digital entrepreneurship training program implemented by MSME administrators in Simpang Jaya Village, Juli District, Bireuen Regency, Aceh. This training program is a service activity for Bireuen Almuslim University lecturers carried out at the Simpang Jaya Gampong Digital Community (RKDG), aimed at equipping local micro, small and medium enterprises (MSMEs) with the skills and knowledge needed to develop in the digital economy. Training covers a wide range of topics, including website and online store creation, search engine optimization (SEO), social media management, and digital advertising strategies. Assistance is also provided in analyzing the effectiveness of the program to empower MSMEs, evaluating participants' perceptions of training output, and exploring their contribution to village economic development. The results of the evaluation, in general, activities were carried out according to the objectives, and participants felt helped, both in terms of knowledge, skills and insight into how to do digital or online entrepreneurship.
Urgensi Implementasi Asas Legalitas Dalam Penyelenggaraan Pemerintahan Desa Fallahiyan, Muh.Alfian; Khair, H.A; Kafrawi, Kafrawi; Purnomo, Chrisdianto Eko; Saleh, M.
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.4827

Abstract

The principle of legality is the most fundamental principle in the administration of government, including in the administration of village governance. All mechanisms of governance and policymaking must be based on and aligned with the relevant laws and regulations. In the current implementation of village governance, numerous legal violations still occur, such as abuse of authority, corruption, and other misconducts, all of which stem from the failure to uphold the principle of legality. Therefore, it is deemed necessary to conduct legal education aimed at enhancing the understanding of village government officials regarding the importance of comprehending and applying the principle of legality in village governance. This is essential to ensure that the implementation of governance and any policies made do not lead to legal problems. The methods used in this legal outreach include lectures, discussions, and legal consultations. This study concludes that village government officials have not yet fully understood the principle of legality. Through this legal education, it is expected that they will gain a clearer understanding of the concept and be able to implement it effectively in the administration of village governance.
The Influences of Exchange Rates, Money Supplies, and Interest Rates on IHSG Using Inflation as a Moderating Variable Muttaqim, Hakim; Jamaluddin; Saleh, M.
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3461

Abstract

The Indonesia Composite Stock Price Index is highly responsive to macroeconomic conditions, making an understanding of these relationships essential for market participants in developing economies. This study examines the influence of exchange rates, money supply, and interest rates on the IHSG, with inflation analyzed as a moderating variable to assess its role in shaping these interactions. A quantitative method is employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on monthly data from January 2017 to December 2024. The data were sourced from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange (IDX). Findings reveal that exchange rates negatively and significantly affect the Composite Stock Price Index, while money supply and interest rates have positive and significant impacts. Inflation contributes positively to stock index performance and serves as a moderating factor, although its effect is relatively smaller. The study highlights the importance of macroeconomic stability for capital market resilience. For investors, attention to inflation and interest rate trends can enhance portfolio strategies. For policymakers, coordinated monetary policy is vital to reduce market uncertainty and sustain investor trust in Indonesia’s stock market.
PROGRAM KETAHANAN PANGAN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI DAN MENGURANGI KEMISKINAN DI KABUPATEN BIREUEN Rizal, Muhammad; Gustami, Heri; Muttaqim, Hakim; Saleh, M.; Rizkina, Azka
IndOmera Vol 6 No 12 (2025): indOmera, September 2025 (On Process)
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v6i12.537

Abstract

This study aims to analyze the role of food security programs funded through village fund allocations in realizing food security at the rural level in Bireuen Regency. Using a qualitative approach that emphasizes observing the natural conditions of the objects, the research informants consisted of three main groups: the Village Head, Village Facilitators, and the community. The results showed that the food security program funded by village funds has a significant level of effectiveness. The program has been proven to contribute to reducing poverty in Bireuen Regency by providing access to more affordable and nutritious food for those in need. Furthermore, the assistance provided by village facilitators is not only limited to the distribution of food aid, but also directed at increasing community capacity in managing resources and utilizing available opportunities to achieve long-term sustainability. The community's response, which tends to be positive, is an indicator that the food security program through village funds provides real benefits in improving the quality of life of the people of Bireuen Regency
The Effect of Oil Prices and Gold Prices on the Indonesia Composite Index with Inflation as an Intervening Variable in Indonesia During the Period 2019-2024 Almunadia, Almunadia; Muttaqim, Hakim; Saleh, M.
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.634

Abstract

This study aims to analyze the effect of oil prices and gold prices on the Indonesia Composite Index (ICI) with inflation as an intervening variable in Indonesia during the period of 2019-2024. The data used are secondary data, and the analysis method is Partial Least Squares (PLS). The results demonstrate that oil prices have a significant influence on inflation and the ICI, while gold prices have a significant influence on inflation but not on the ICI. Additionally, inflation does not act as a moderating variable in the relationship between oil prices and gold prices on the ICI. The R-square value of the ICI variable reached 0.809, indicating a strong relationship between the exogenous variables and the ICI, while inflation had an R-square value of 0.193, classified as weak. Based on these findings, fluctuations in oil prices have a more significant impact on the ICI than gold prices, while inflation is not strong enough to moderate this relationship. This study provides insights for policymakers to mitigate the impact of oil price fluctuations on the stock market, as well as for investors to understand the macroeconomic factors influencing the ICI.
The Influence of Unemployment and Regional Income on Community Purchasing Power in Pidie Jaya Regency Rahmat, T Babur; Rasyidin, M.; Saleh, M.
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.791

Abstract

This research is motivated by the low purchasing power of the community in Pidie Jaya Regency, which is suspected to be influenced by high unemployment rates and income fluctuations. The aim of this study is to analyze the effect of unemployment and income levels on purchasing power during the period 1994–2023. The method used is a quantitative approach with multiple linear regression analysis, utilizing secondary data obtained from the Central Bureau of Statistics and related institutions. The results indicate that the unemployment rate variable (X₁) has a negative and significant effect on purchasing power (Y), while the income variable (X₂) has a positive and significant effect. These findings suggest that higher unemployment rates tend to reduce purchasing power, whereas increased income can enhance it. This highlights the need for local government policies to focus on job creation and income improvement to strengthen purchasing power and promote economic welfare in Pidie Jaya. The study is expected to serve as a reference for formulating more effective and sustainable regional economic development strategies.
The Influence of Monetary Policy on Foreign Capital Inflows: A Case Study on Sharia Banks Listed on the Indonesian Stock Exchange Silvia, Siska; Rasyidin, M.; Saleh, M.
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.640

Abstract

This study aims to analyze the influence of monetary policy on capital flows in Indonesian Sharia banking. Monetary policy plays a crucial role in determining investment attractiveness through exchange rates and inflation, which can influence investor decisions in allocating capital. This research uses a quantitative approach with multiple linear regression analysis to examine the effects of exchange rates and inflation on capital inflows. The data analyzed covers 36 months from January 2022 to December 2024. The results show that exchange rates have a significant partial influence on capital flows in Sharia banking, while inflation does not have a significant partial effect. These findings indicate that investors consider exchange rate stability to be the primary factor when allocating capital in the Sharia banking sector, highlighting the importance of macroeconomic stability for creating a conducive investment climate.
Analysis of the Potential Comparative Advantage of the Plantation Sector in Pidie Jaya Regency Using the LQ Method Miswardi, Miswardi; Rasyidin, M.; Saleh, M.
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.772

Abstract

Regional economic growth is greatly influenced by leading sectors. In Pidie Jaya Regency, the plantation sector shows significant potential as a foundation of the local economy due to agro-climatic conditions that favor crops such as oil palm, cocoa, and areca nut. Analyzing the sector's comparative advantage is crucial for formulating sustainable and data-driven development strategies. This study employs a quantitative approach using the Location Quotient (LQ) method to assess the comparative advantage of the plantation sector. Secondary data on the GRDP (Gross Regional Domestic Product) of the sector from 2016 to 2024 were analyzed using the LQ formula, comparing regional output with national figures, while also examining growth trends and fluctuations over the period. The results show that the LQ value for the plantation sector in Pidie Jaya remained below 1 throughout the study period, although it exhibited an upward trend. External factors such as the COVID-19 pandemic affected the sector’s performance; however, the growth trend indicates further development potential. Additionally, regional GRDP demonstrated stable growth, reflecting the resilience of the local economy.